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The implementation costs of the GST in Australia: concepts, preliminary estimates and implications

Publication date: 01 Sep 00 | Source: JOURNAL OF AUSTRALIAN TAXATION

Issue: Vol 3, issue 5

Pages: pp.331-343

Abstract:
This paper considers a number of conceptual and measurement issues associated with the implementation costs of a new tax. It reviews Canadian and Australian estimates, and suggests that the implementation costs of the GST in Australia would range from $4-5 billion dollars. The implications for tax revenue, the price level and efficiency gains of the GST start-up operating costs are also discussed.

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Author profile

Binh Tran-Nam
Binh is a Professor, School of Taxation & Business Law, UNSW Australia and RMIT Asia Graduate Centre, RMIT University Vietnam, and International Fellow, Tax Administration Research Centre, Exeter University-Institute for Fiscal Studies. - Current at 03 November 2016
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